问题：On December 1,Year 1,Tom V.company entered into an operating lease for office space for its executives for 10years at a monthly rental of ＄200.000,increasing to $400.000 halfway through the lease.On that date,Tom V. paid the landlord the following amounts:

　　First month's rent           $200.000

　　Last month's rent            $400.000

　　Installation of new carpet     600.000

　　Total                        $1.200.000

　　The entire amount was charged to rent expense in Year1.What amount should Tom V.have charged to expense for the year?

　　A.$300.000

　　B.$1.200.000

　　C.$305.000

　　D.$200.000

解题思路：题目要我们求Year1的rent expense是多少。看到这首先明白是是Operating lease.

既然是考Operating lease的rent expense的问题，那就一定会和evenly这个概念搭上关系（参考上一题的思路部分）。所以虽然题目里告诉了*9年合计支付了$1.200.000，也和rent expense搭不上关系，不要被迷惑，我们需要求的是费用平均认列后得出的rent expense。另外，Installation of new carpet可以看出来是Leasehold improvements.这$600.000需要先资产化，然后逐渐的摊销到费用里面，OK，明白了这些下面来解题。

　　解答：租赁期间为10年，However，the lease agreement indicated that the rent would double halfway through the lease。然后题目里给了First month's rent $200.000，Last month's rent $400.000。

　　∴200.000×12×5=$12.000.000

　　400.000×12×5=$24.000.000

　　Total：           $36.000.000

　　∴An equivalent monthly rent=36.000.000÷120=$300.000

　　接下来进行Installation of new carpet的费用化处理，这里注意，Lease agreement是从12月1号开始的，所以Year 1能够费用化处理的，只有1个月

　　∴ 600.000÷120=$5.000

　　∴The total expense would be$305.000

　　答案是 C